IRS Says FFI’s Information Is Return Information

UILC: 6103.02-00
Release Date: 4/19/2019

ID: CCA_2019022114170343

From: * * *
Sent: Thursday, February 21, 2019 2:17:03 PM
To: * * *
Cc:
Bcc:
Subject: RE: Review assistance needed — DISSP-102446-19

If the IRS gathered the information from the FFI as part of a determination of liability or possible liability of the taxpayer, it is the return information of the taxpayer under section 6103.